Combe Corporation has two divisions: Alpha and Beta. Data from the most recent month appear below:

	Alpha			Beta
Sales	$	165,000		$	283,500
Variable expenses	$	107,250		$	170,900
Traceable fixed expenses	$	89,100		$	87,700

The companys common fixed expenses total $86,500. The break-even in sales dollars for Alpha Division is closest to:

Multiple Choice

• $501,714

• $247,143

• $254,571

• $78,500